Malaysia Updates E-Invoicing Deadlines for SMEs, Sets New Requirements for 2026 Implementation

• Malaysian Inland Revenue Board updated e-invoicing requirements for micro, small, and medium enterprises
• Businesses with annual sales below 500,000 ringgits are exempt
• Requirement postponed to Jan 1, 2026, for businesses with sales over 1 million and up to 5 million ringgits
• Requirement postponed to July 1, 2026, for businesses with sales up to 1 million ringgits
• Deadline is July 1 for businesses with sales over 5 million and up to 25 million ringgits
• Six-month grace period for consolidated e-invoices applies to revised deadlines
• From Jan 1, 2026, e-invoices required for sales over 10,000 ringgits without consolidation

Source: news.bloombergtax.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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